Non-current (Long-term) Liabilities II
Über den Vortrag
Der Vortrag „Non-current (Long-term) Liabilities II“ von Edu Pristine ist Bestandteil des Kurses „Archiv - Financial Reporting and Analysis“. Der Vortrag ist dabei in folgende Kapitel unterteilt:
- Impact of Operating and Finance Leases
- Lease Examples
- Initial Recognition, Initial and Subsequent Measurement of Finance Leases
- Disclosures Under Lease Agreements
- Defined Contribution and Defined Benefit Pension Plans
Dozent des Vortrages Non-current (Long-term) Liabilities II
Edu Pristine
Trusted by Fortune 500 Companies and 10,000 Students from 40+ countries across the globe, EduPristine is one of the leading International Training providers for Finance Certifications like FRM®, CFA®, PRM®, Business Analytics, HR Analytics, Financial Modeling, Operational Risk Modeling etc. It was founded by industry professionals who have worked in the area of investment banking and private equity in organizations such as Goldman Sachs, Crisil - A Standard & Poors Company, Standard Chartered and Accenture.EduPristine has conducted corporate training for various leading corporations and colleges like JP Morgan, Bank of America, Ernst & Young, Accenture, HSBC, IIM C, NUS Singapore etc. EduPristine has conducted more than 500,000 man-hours of quality training in finance.
http://www.edupristine.com
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Auszüge aus dem Begleitmaterial
... operating lease from the perspectives of the lessor ...
... Under US GAAP, a lease is classified as a finance lease only, if it fulfills any one of the following four condition ...
... XYZ leases a machinery for three years with an annual lease payment of $15,000. The discount rate is 7%. The scrap value at the end of the lease term is nil. The company follows straight line depreciation. ...
... ABC has given a machinery on lease for three years with anannual lease payment of $12,000. The discount rate is 8%. The scrap value at the end of the lease term is nil. ...
... they are required to pay over the next five years ...
... 1. For a lease, operating lease is accounted and reported as: A. Operating leases are accounted for like: rental agreements, operating lease payments are reported as: lease expense B. Operating leases are accounted for like: Asset purchases ...
... Operating leases are accounted for like rental agreement s (finance leases are like purchases). Operating lease payment s are reported as lease expense. ...
... Which of the following statements about direct financia l leases and operating leases is least accurate for a lessor? A.) Total cash flows are not affected by the accounting treatment of the lease. B.) As compared to an operating lease, a direct financing lease will result in higher operating ...
... With a direct financing lease, the payment is separated into interest revenue (operating inflow) and principal reduction (investing inflow). The accounting treatment of a lease affects the classification of cash flows ...
... Comparing identical companies: One company having record its lease asset as operating lease, another company record its lease asset as finance lease. A company using finance lease will most likely produce a reported return on equity (ROE) ...
... Debt/equity ratio. Cash flow from operations: A. Higher Higher B. Lower Lower C. Higher ...
... The correct answer is Lower/Lower. If company chooses to report lease as operating lease, lease payment will be treated as operating expense and hence cash flow from operations will be lower. ...
... Current Ratio A: Higher Lower Debt-to-equity ratio will be higher for finance lease because of the reported liability which does not appear in case of operating lease. ...
